Exhibit 15





CalEnergy Company, Inc. 
Omaha, Nebraska

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of CalEnergy Company, Inc. for the three and six month periods ended
June 30, 1996 and 1995 as indicated in our report dated July 17, 1996; because
we did not perform an audit, we expressed no opinion on that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended June 30, 1996, is
incorporated by reference in Registration Statements No. 33-41152 and No. 33-
52147 on Form S-8 and Registration Statement No. 35-51363 on Form S-3.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act, is not considered a part of a Registration Statement
prepared or certified by an accountant or a report prepared or certified by
an accountant within the meaning of Sections 7 and 11 of that Act.



DELOITTE & TOUCHE LLP
Omaha, Nebraska
August 12, 1996